Concessional SGST rate for scientific supplies to eligible research institutions contingent on prescribed certification and use restrictions. The notification limits State GST liability on specified scientific and technical goods supplied to eligible publicly funded research institutions, government departments/laboratories, research institutions and regional cancer centres to an amount calculated at the rate of 2.5 percent, subject to supplier receipt of prescribed certificates (from a Deputy Secretary where applicable and the Head of institution certifying research use) and, for live animals, an additional no-objection certificate from the Committee for Control and Supervision of Experiments on Animals; prototypes and a five-year non-transfer restriction also apply.